Chapter 5713: ASSESSING REAL ESTATE

(A)
Each county shall be the unit for assessing real estate for taxation purposes.
The county auditor shall be the assessor of all the real estate in the
auditor's county for purposes of taxation, but this section does not affect the
power conferred by Chapter 5727. of the Revised Code upon the tax commissioner
regarding the valuation and assessment of real property used in railroad
operations.

(B)
The
auditor shall assess all the real estate situated in the county at its taxable
value in accordance with sections
5713.03,
5713.31, and
5715.01 of the Revised Code and
with the rules and methods applicable to the auditor's county adopted,
prescribed, and promulgated by the tax commissioner. The auditor shall view and
appraise or cause to be viewed and appraised at its true value in money, each
lot or parcel of real estate, including land devoted exclusively to
agricultural use, and the improvements located thereon at least once in each
six-year period and the taxable values required to be derived therefrom shall
be placed on the auditor's tax list and the county treasurer's duplicate for
the tax year ordered by the commissioner pursuant to section
5715.34 of the Revised Code. The
commissioner may grant an extension of one year or less if the commissioner
finds that good cause exists for the extension. When the auditor so views and
appraises, the auditor may enter each structure located thereon to determine by
actual view what improvements have been made therein or additions made thereto
since the next preceding valuation. The auditor shall revalue and assess at any
time all or any part of the real estate in such county, including land devoted
exclusively to agricultural use, where the auditor finds that the true or
taxable values thereof have changed, and when a conservation easement is
created under sections
5301.67 to
5301.70 of the Revised Code. The
auditor may increase or decrease the true or taxable value of any lot or parcel
of real estate in any township, municipal corporation, or other taxing district
by an amount which will cause all real property on the tax list to be valued as
required by law, or the auditor may increase or decrease the aggregate value of
all real property, or any class of real property, in the county, township,
municipal corporation, or other taxing district, or in any ward or other
division of a municipal corporation by a per cent or amount which will cause
all property to be properly valued and assessed for taxation in accordance with
Section 36, Article II, Section 2, Article XII, Ohio Constitution, this
section, and sections
5713.03,
5713.31, and
5715.01 of the Revised
Code.

(C)
When the
auditor determines to reappraise all the real estate in the county or any class
thereof, when the tax commissioner orders an increase in the aggregate true or
taxable value of the real estate in any taxing subdivision, or when the taxable
value of real estate is increased by the application of a uniform taxable value
per cent of true value pursuant to the order of the commissioner, the auditor
shall advertise the completion of the reappraisal or equalization action in a
newspaper of general circulation in the county once a week for the three
consecutive weeks next preceding the issuance of the tax bills, or as provided in section
7.16 of the
Revised Code for the two consecutive weeks next preceding the issuance of the
tax bills. When the auditor changes the true or taxable value of any
individual parcels of real estate, the auditor shall notify the owner of the
real estate, or the person in whose name the same stands charged on the
duplicate, by mail or in person, of the changes the auditor has made in the
assessments of such property. Such notice shall be given at least thirty days
prior to the issuance of the tax bills. Failure to receive notice shall not
invalidate any proceeding under this section.

(D)
The auditor shall make the necessary abstracts from books of the auditor's
office containing descriptions of real estate in such county, together with
such platbooks and lists of transfers of title to land as the auditor deems
necessary in the performance of the auditor's duties in valuing such property
for taxation. Such abstracts, platbooks, and lists shall be in such form and
detail as the tax commissioner prescribes.

(E)
The auditor, with the approval of the tax commissioner, may appoint and employ
such experts, deputies, clerks, or other employees as the auditor deems
necessary to the performance of the auditor's duties as assessor, or, with the
approval of the tax commissioner, the auditor may enter into a contract with an
individual, partnership, firm, company, or corporation to do all or any part of
the work; the amount to be expended in the payment of the compensation of such
employees shall be fixed by the board of county commissioners. If, in the
opinion of the auditor, the board of county commissioners fails to provide a
sufficient amount for the compensation of such employees, the auditor may apply
to the tax commissioner for an additional allowance, and the additional amount
of compensation allowed by the commissioner shall be certified to the board of
county commissioners, and the same shall be final. The salaries and
compensation of such experts, deputies, clerks, and employees shall be paid
upon the warrant of the auditor out of the general fund or the real estate
assessment fund of the county, or both. If the salaries and compensation are in
whole or in part fixed by the commissioner, they shall constitute a charge
against the county regardless of the amount of money in the county treasury
levied or appropriated for such purposes.

(F)
Any contract for goods or services related to the auditor's duties as assessor,
including contracts for mapping, computers, and reproduction on any medium of
any documents, records, photographs, microfiche, or magnetic tapes, but not
including contracts for the professional services of an appraiser, shall be
awarded pursuant to the competitive bidding procedures set forth in sections
307.86 to
307.92 of the Revised Code and
shall be paid for, upon the warrant of the auditor, from the real estate
assessment fund.

(G)
Experts,
deputies, clerks, and other employees, in addition to their other duties, shall
perform such services as the auditor directs in ascertaining such facts,
description, location, character, dimensions of buildings and improvements, and
other circumstances reflecting upon the value of real estate as will aid the
auditor in fixing its true and taxable value and, in the case of land valued in
accordance with section
5713.31 of the Revised Code, its
current agricultural use value. The auditor may also summon and examine any
person under oath in respect to any matter pertaining to the value of any real
property within the county.

If the county auditor determines under section
5713.01 of the Revised Code that
the construction of a dwelling on a previously vacant parcel of land is now
available for use or that an additional dwelling is constructed on a parcel of
land and is now available for use, the county auditor, by ordinary mail, shall
send to the owner of the dwelling a notice that the applicant may apply for a
reduction in taxes under division (A)(2) of section
323.153 of the Revised Code. The
notice shall be substantially in the form of the notice prescribed under
division (A)(3)(b) of section
323.131 of the Revised Code.

(1)
"Mass
appraisal project" means any sexennial reappraisal, triennial update, or other
revaluation of all real property or the valuation of newly constructed real
property in accordance with section
5713.01 of the Revised
Code.

(2)
"Qualified
project manager" means a person who plans, manages, coordinates, and controls
the execution of a mass appraisal project under the direction of the county
auditor and who has all of the following qualifications:

(a)
Has
passed a comprehensive final examination that corresponds to a course, approved
by the superintendent of real estate and professional licensing, that consists
of at least thirty hours of instruction, quizzes, and learning aids. The
superintendent shall not approve a course under this division that does not
address the following topics in both the instruction and the examination:

(i)
Concepts and principles of mass appraisal as they relate to the assessment of
real property for the purposes of ad valorem taxation;

(iii)
Assessment sales-ratio study including various measures of central tendency,
the various measures of dispersion of data about the mean, median, and
dollar-weighted mean, and the advantages and disadvantages of various analysis
techniques;

(iv)
Traditional
approaches of property valuation, including the cost approach, the sales
comparison approach, and the income approach, as they are implemented in a mass
appraisal project;

(v)
Methods and
systems for model building and model calibration as related to mass appraisal
of real property;

(vi)
Methods of
production management and project analysis such as Gantt charts, program
evaluation and review technique (PERT) charts, frequency distribution charts,
line graphs, bar charts, and scatter diagrams, as they are utilized in the mass
appraisal area.

(b)
Has
completed at least seven hours of continuing education courses in
real property or mass appraisal during the
two-year period immediately succeeding the year in which the person passed the
examination required in division (A)(2)(a) of this section, and during each
two-year period thereafter.

(1)
The
county auditor, in acting as the assessor of all real property in the auditor's
county for taxation purposes in accordance with section
5713.01 of the Revised Code,
shall involve at least one qualified project manager in each mass appraisal
project that originates more than two years after the effective date of the
enactment of this section by H.B. 487 of the 129th general assembly, September
10, 2012.

(2)
The tax
commissioner, beginning two years after the effective date of the enactment of
this section by H.B. 487 of the 129th general assembly, September 10, 2012,
shall not approve any contract entered into by the auditor under division (E)
of section 5713.01 of the Revised Code with
a person to do all or any part of the work necessary to the performance of the
auditor's duties as assessor unless that person designates an officer or
employee of that person, with the appropriate credentials, to act as a
qualified project manager.

(3)
The
tax commissioner, beginning two years after the effective date of the enactment
of this section by H.B. 487 of the 129th general assembly, September 10, 2012,
shall not include any person that has not designated an officer or employee,
with the appropriate credentials, to act as a qualified project manager on a
list generated by the commissioner for either of the following purposes:

(a)
To
assist county auditors in selecting a person to do all or any part of the work
necessary to the performance of the auditor's duties as assessor of all real
property under section
5713.01 of the Revised
Code;

(b)
To assist the
commissioner in the consideration of whether to approve or disapprove the
auditor's application requesting authority to employ an appraisal firm or
individual appraiser.

(C)
The
superintendent of real estate and professional licensing shall adopt reasonable
rules in accordance with Chapter 119. of the Revised Code necessary for the
implementation of this section, including rules establishing both of the
following:

(1)
The form and
manner by which persons may apply to the superintendent to offer a thirty-hour
course or continuing education course as described in division (A)(2) of this
section;

(2)
Standards to
be used by the superintendent in approving a thirty-hour course or continuing
education course described in division (A)(2) of this section.

An assessor, from the maps and descriptions furnished him by
the county auditor and other sources of information, shall make a correct and
pertinent description of each tract and lot of real property in his district.
When he deems it necessary to obtain an accurate description of any separate
tract or lot in his district, he may require the owner or occupier thereof to
furnish such description, with any title papers he has in his possession. If
such owner or occupier, upon demand, neglects or refuses to so furnish a
satisfactory description of such parcel of real property, the assessor may
employ a competent surveyor to make a description of the boundaries and
location thereof, and a statement of the quantity of land therein. The expense
of such survey shall be returned by such assessor to the county auditor, who
shall add it to the tax assessed upon such real property, and it shall be
collected by the county treasurer with such tax, and when collected, shall be
paid, on demand, to the person to whom it is due.

The county auditor, from
the best sources of information available, shall determine, as nearly as
practicable, the true value of the fee simple estate, as if unencumbered
but subject to any effects from the exercise of police
powers or from other governmental actions, of each separate tract, lot,
or parcel of real property and of buildings, structures, and improvements
located thereon and the current agricultural use value of land valued for tax
purposes in accordance with section
5713.31 of the Revised Code, in
every district, according to the rules prescribed by this chapter and section
5715.01 of the Revised Code, and
in accordance with the uniform rules and methods of valuing and assessing real
property as adopted, prescribed, and promulgated by the tax commissioner. The
auditor shall determine the taxable value of all real property by reducing its
true or current agricultural use value by the percentage ordered by the
commissioner. In determining the true value of any tract, lot, or parcel of
real estate under this section, if such tract, lot, or parcel has been the
subject of an arm's length sale between a willing seller and a willing buyer
within a reasonable length of time, either before or after the tax lien date,
the auditor may consider the sale price of such tract, lot, or parcel to be the
true value for taxation purposes. However, the sale price in an arm's length
transaction between a willing seller and a willing buyer shall not be
considered the true value of the property sold if subsequent to the
sale:

(A)
The tract,
lot, or parcel of real estate loses value due to some casualty;

(B)
An
improvement is added to the property. Nothing in this section or section
5713.01 of the Revised Code and no
rule adopted under section
5715.01 of the Revised Code shall
require the county auditor to change the true value in money of any property in
any year except a year in which the tax commissioner is required to determine
under section
5715.24 of the Revised Code
whether the property has been assessed as required by law.

The county auditor shall
adopt and use a real property record approved by the commissioner for each
tract, lot, or parcel of real property, setting forth the true and taxable
value of land and, in the case of land valued in accordance with section
5713.31 of the Revised Code, its
current agricultural use value, the number of acres of arable land, permanent
pasture land, woodland, and wasteland in each tract, lot, or parcel. The
auditor shall record pertinent information and the true and taxable value of
each building, structure, or improvement to land, which value shall be included
as a separate part of the total value of each tract, lot, or parcel of real
property.

Each separate parcel of real property shall be valued at its
taxable value, excluding the value of the crops, deciduous and evergreen trees,
plants, and shrubs growing thereon, and taking into account the diminution in
value as the result of the existence of any conservation easement created under
sections 5301.67 to
5301.69 of the Revised Code. The
price for which such real property would sell at auction or forced sale shall
not be taken as the criterion of its value. If the fee of the soil of a tract,
parcel, or lot of land is in any person, natural or artificial, and the right
to minerals therein in another, the land shall be valued and listed in
accordance with such ownership in separate entries, specifying the interest
listed, and be taxed to the parties owning the different interests.

If a separate parcel of improved or unimproved real property
has a single ownership and is so used so that part thereof, if a separate
entity, would be exempt from taxation, and the balance thereof would not be
exempt from taxation, the listing thereof shall be split, and the part thereof
used exclusively for an exempt purpose shall be regarded as a separate entity
and be listed as exempt, and the balance thereof used for a purpose not exempt
shall, with the approaches thereto, be listed at its taxable value and taxed
accordingly.

The county auditor shall deduct from the value of each separate
parcel of real property the amount of land occupied and used by a canal or used
as a public highway at the time of such assessment.

Each separate parcel of
real property shall be classified by the county auditor according to its
principal, current use. Vacant lots and tracts of land upon which there are no
structures or improvements shall be classified in accordance with their
location and their highest and best probable legal use. In the case of lands
containing or producing minerals, the minerals or any rights to the minerals
that are listed and taxed separately from such lands shall be separately
classified if the lands are also used for agricultural purposes, whether or not
the fee of the soil and the right to the minerals are owned by and assessed for
taxation against the same person. For purposes of this section, lands and
improvements thereon used for residential or agricultural purposes shall be
classified as residential/agricultural real property, and all other lands and
improvements thereon and minerals or rights to minerals shall be classified as
nonresidential/agricultural real property. Each year the auditor shall
reclassify each parcel of real property whose principal, current use has
changed from the preceding year to a use appropriate to classification in the
other class. Except as otherwise provided in division (B) of section
5709.40, division (B) of section
5709.41, division (A)(2) of
section 5709.73, or division (D) of
section 5709.77 of the Revised Code,
the classification required by this section is solely for the purpose of
making the reductions in taxes required by section
319.301 of the Revised Code, and
this section shall not apply for purposes of classifying real property for any
other purpose authorized or required by law or by rule of the tax
commissioner.

The commissioner shall
adopt rules governing the classification of property under this section, and no
property shall be so classified except in accordance with such
rules.

On or before the thirty-first day of March, annually, the
county auditor shall make a list of petroleum, oil, and natural gas wells, coal
and ore mines, limestone quarries, fireclay pits, and works designed for the
production of minerals which have been begun or constructed since the last
preceding appraisal.

If, by reason of the discovery of such minerals, the
construction of such works, the commencement of such operations, or the
development of such minerals, or otherwise, within the year, the value of the
lands containing or producing such minerals or the value of any right to such
minerals, listed and taxed separately from such lands, has increased in value
to one hundred dollars or more, the auditor shall increase the assessment of
such land or right to the minerals therein to its taxable value in the name of
the owner thereof. If the auditor finds that rights to minerals contained or
produced in or upon any lot or parcel of land have been previously created and
not separately assessed for taxation, he shall apportion the aggregate
valuation of the lot or parcel and the right to minerals therein as provided in
section 5713.06 of the Revised Code.

If the value of any lot or parcel of land containing or
producing petroleum, oil, natural gas, coal, ore, limestone, fireclay, or other
minerals, or of any right to the minerals therein shall decrease within one
year because of the exhaustion of any such minerals or the failure to find or
develop such minerals, the auditor shall determine the decrease in value of
such lot or parcel in consequence of such exhaustion or failure to find or
develop, if the fee of the soil and the right to the minerals is owned by and
assessed for taxation against the same person. If the title to the fee of the
soil is in one or more persons and the right to the minerals therein is in
another person, the auditor shall determine the decrease in value of such right
to the mineral therein by reason of such exhaustion or failure to find or
develop. If the auditor finds that the value of any such lot or parcel of land
or any such right to the minerals therein has decreased by one hundred dollars
or more by reason of such exhaustion or of such failure to find or develop, he
may reduce the valuation of such lands or of such rights to the minerals
therein so as to place such valuation at its taxable value.

(5)
"Commonly metered wells" means
two or more wells that share the same meter.

(6)
"Total production" means the total amount
of oil, measured in barrels, and the total amount of gas, measured in M.C.F.,
of all oil and gas actually produced and sold from a single well that is
developed and producing on the tax lien date. For commonly metered wells,
"total production" means the total amount of oil, measured in barrels, and the
total amount of gas, measured in M.C.F., of all oil and gas actually produced
and sold from the commonly metered wells divided by the number of the commonly
metered wells.

(7)
"Flush
production" means total production from a single well during the first twelve
calendar months during not more than two consecutive calendar years after a
well first begins to produce. For commonly metered wells, "flush production"
means total production during the first twelve calendar months during not more
than two consecutive calendar years after a well first begins to produce from
all wells with flush production divided by the number of those wells.

(8)
"Production through secondary
recovery methods" means total production from a single well where mechanically
induced pressure, such as air, nitrogen, carbon dioxide, or water pressure, is
used to stimulate and maintain production in the oil and gas reservoir,
exclusive of any flush production. For commonly metered wells, "production
through secondary recovery methods" means total production from all wells with
production through secondary recovery methods divided by the number of the
those wells.

(9)
"Stabilized
production" means total production reduced, if applicable, by the greater of
forty-two and one-half per cent of flush production or fifty per cent of
production through secondary recovery methods.

(10)
"Average daily production" means
stabilized production divided by three hundred sixty-five, provided the well
was in production at the beginning of the calendar year. If the well was not in
production at the beginning of the calendar year, "average daily production"
means stabilized production divided by the number of days beginning with the
day the well went into production in the calendar year and ending with the
thirty-first day of December.

(11)
"Gross price" means the unweighted average price per barrel of oil or the
average price per M.C.F. of gas produced from Ohio wells and first sold during
the five-year period ending with the calendar year immediately preceding the
tax lien date, as reported by the department of natural resources.

(12)
"Average annual decline rate" means the
amount of yearly decline in oil and gas production of a well after flush
production has ended. For the purposes of this section, the average annual
decline rate is thirteen per cent.

(13)
"Gross revenue" means the gross revenue
from a well during a ten-year discount period with production assumed to be one
barrel of oil or one M.C.F. of gas during the first year of production and
declining at the annual average annual decline rate during the remaining nine
years of the ten-year discount period, as follows:

(14)
"Average royalty expense" means the
annual cost of royalties paid by all working interest owners in a well. For the
purposes of this section, the average royalty expense is fifteen per cent of
annual gross revenue.

(15)
"Average operating expense" means the annual cost of operating and maintaining
a producing well after it first begins production. For the purposes of this
section, the average operating expense is forty per cent of annual gross
revenue.

(16)
"Average capital
recovery expense" means the annual capitalized investment cost of a developed
and producing well. For the purposes of this section, average capital recovery
expense is thirty per cent of annual gross revenue.

(17)
"Discount rate" means the rate used to
determine the present net worth of one dollar during each year of the ten-year
discount period assuming the net income stream projected for each year of the
ten-year discount period is received at the half-year point. For the purposes
of this section, the discount rate equals thirteen per cent plus the rate per
annum prescribed by division (B) of section
5703.47 of the Revised Code and
determined by the tax commissioner in October of the calendar year immediately
preceding the tax lien date.

(B)
The true value in money of oil reserves
constituting real property on tax lien dates January 1, 2007, and thereafter
with respect to a developed and producing well that has not been the subject of
a recent arm's length sale, exclusive of personal property necessary to recover
the oil, shall be determined under division (B)(1) or (2) of this section.

(1)
For wells for which average daily
production of oil is one barrel or more in the calendar year preceding the tax
lien date, the true value in money equals the average daily production of oil
from the well multiplied by the net present value of one barrel of oil, where:

(a)
Net present value of one barrel of oil =
365 x the sum of [net income for each year of the discount period x discount
rate factor for that year] for all years in the discount period; and

(b)
Net income for a year of the discount
period = gross revenue for that year minus the sum of the following for that
year: average royalty expense, average operating expense, and average capital
recovery expense.

(2)
For wells for which average daily production of oil is less than one barrel in
the calendar year preceding the tax lien date, the true value in money equals
the average daily production of the well in the calendar year preceding the tax
lien date multiplied by sixty per cent of the net present value of one barrel
of oil as computed under division (B)(1) of this section.

(C)
The true value in money of gas reserves
constituting real property on tax lien dates January 1, 2007, and thereafter
with respect to a developed and producing well that has not been the subject of
a recent arm's length sale, exclusive of personal property necessary to recover
the gas, shall be determined under division (C)(1) or (2) of this section.

(1)
For wells for which average daily
production of gas is eight M.C.F. or more in the calendar year preceding the
tax lien date, the true value in money equals the average daily production of
gas from the well multiplied by the net present value of one M.C.F. of gas,
where:

(a)
Net present value of one M.C.F. of
gas = 365 x the sum of [net income for each year of the discount period x
discount rate factor for that year] for all years in the discount period; and

(b)
Net income for a year of the
discount period = gross revenue for that year minus the sum of the following
for that year: average royalty expense, average operating expense, and average
capital recovery expense.

(2)
For wells for which average daily
production of gas is less than eight M.C.F. in the calendar year preceding the
tax lien date, the true value in money equals the average daily production of
the well in the calendar year preceding the tax lien date multiplied by fifty
per cent of the net present value of one M.C.F. as computed under division
(C)(1) of this section.

Where the fee of the soil and the minerals, or part of either,
of a lot or parcel of land has been previously assessed for taxation in the
name of the same person, but the title to the fee of the soil is in one or more
persons and the title to such minerals, or any right to the minerals, is in
another person, the county auditor shall ascertain the aggregate value of such
lot or parcel of land and the minerals or rights thereto, and shall equitably
divide and apportion such aggregate valuation between the owner of the fee of
the soil and the owner of such minerals and rights thereto, according to the
relative value of the interests held by such owners of the fee of the soil and
such minerals or rights thereto.

The county auditor, at
the time of making the assessment of real property subject to taxation, shall
enter in a separate list pertinent descriptions of all burying grounds, public
schoolhouses, houses used exclusively for public worship, institutions of
purely public charity, real property used exclusively for a home for the aged,
as defined in section
5701.13 of the Revised Code,
public buildings and property used exclusively for any public purpose, and any
other property, with the lot or tract of land on which such house, institution,
public building, or other property is situated, and which have been exempted
from taxation by the tax
commissioner or auditor under section
5715.27 of the Revised Code or by
the housing officer under section
3735.67 of the Revised Code. The
auditor shall value such houses, buildings, property, and lots and tracts of
land at their taxable value in the same manner as the auditor is required to
value other real property, designating in each case the township, municipal
corporation, and number of the school district, or the name or designation of
the school, religious society, or institution to which each house, lot, or
tract belongs. If such property is held and used for other public purposes, the
auditor shall state by whom or how it is held.

(A)
The
county auditor shall make a list of all real and personal property in the
auditor's county that is exempted from taxation. Such list shall show the name
of the owner, the value of the property exempted, and a statement in brief form
of the ground on which such exemption has been granted. It shall be corrected
annually by adding thereto the items of property which have been exempted
during the year, and by striking therefrom the items which in the opinion of
the auditor have lost their right of exemption and which have been reentered on
the taxable list, but no property shall be struck from the exempt property list
solely because the property has been conveyed to a single member limited
liability company with a nonprofit purpose from its nonprofit member or because
the property has been conveyed by a single member limited liability company
with a nonprofit purpose to its nonprofit member. No additions shall be made to
such exempt lists and no additional items of property shall be exempted from
taxation without the consent of the tax commissioner as is provided for in
section 5715.27 of the Revised Code or
without the consent of the housing officer under section
3735.67 of the Revised Code,
except for property exempted by the auditor under that
section or qualifying agricultural real property, as defined in section
5709.28 of the Revised Code, that
is enrolled in an agriculture security area that is exempt under that section.
The commissioner may revise at any time the list in every county so that no
property is improperly or illegally exempted from taxation. The auditor shall
follow the orders of the commissioner given under this section. An abstract of
such list shall be filed annually with the commissioner, on a form approved by
the commissioner, and a copy thereof shall be kept on file in the office of
each auditor for public inspection.

An application for
exemption of property shall include a certificate executed by the county
treasurer certifying one of the following:

(1)
That
all taxes, interest, and penalties levied and assessed against the property
sought to be exempted have been paid in full for all of the tax years preceding
the tax year for which the application for exemption is filed, except for such
taxes, interest, and penalties that may be remitted under division (C) of this
section;

(2)
That the
applicant has entered into a valid delinquent tax contract with the county
treasurer pursuant to division (A) of section
323.31 of the Revised Code to pay
all of the delinquent taxes, interest, and penalties charged against the
property, except for such taxes, interest, and penalties that may be remitted
under division (C) of this section. If the auditor receives notice under
section 323.31 of the Revised Code that
such a written delinquent tax contract has become void, the auditor shall
strike such property from the list of exempted property and reenter such
property on the taxable list. If property is removed from the exempt list
because a written delinquent tax contract has become void, current taxes shall
first be extended against that property on the general tax list and duplicate
of real and public utility property for the tax year in which the auditor
receives the notice required by division (A) of section
323.31 of the Revised Code that the
delinquent tax contract has become void or, if that notice is not timely made,
for the tax year in which falls the latest date by which the treasurer is
required by such section to give such notice. A county auditor shall not remove
from any tax list and duplicate the amount of any unpaid delinquent taxes,
assessments, interest, or penalties owed on property that is placed on the
exempt list pursuant to this division.

(3)
That
a tax certificate has been issued under section
5721.32 or
5721.33 of the Revised Code with
respect to the property that is the subject of the application, and the tax
certificate is outstanding.

(B)
If
the treasurer's certificate is not included with the application or the
certificate reflects unpaid taxes, penalties, and interest that may not be
remitted, the tax commissioner or county auditor with
whom the application was filed shall notify the property owner of that
fact, and the applicant shall be given sixty days from the date that
notification was mailed in which to provide the tax commissioner
or county auditor with a corrected treasurer's
certificate. If a corrected treasurer's certificate is not received within the
time permitted, the tax commissioner or county
auditor does not have authority to consider the tax exemption
application.

(C)
Any taxes,
interest, and penalties which have become a lien after the property was first
used for the exempt purpose, but in no case prior to the date of acquisition of
the title to the property by the applicant, may be remitted by the commissioner
or county auditor, except as is provided in
division (A) of section
5713.081 of the Revised
Code.

(D)
Real property
acquired by the state in fee simple is exempt from taxation from the date of
acquisition of title or date of possession, whichever is the earlier date,
provided that all taxes, interest, and penalties as provided in the
apportionment provisions of section
319.20 of the Revised Code have
been paid to the date of acquisition of title or date of possession by the
state, whichever is earlier. The proportionate amount of taxes that are a lien
but not yet determined, assessed, and levied for the year in which the property
is acquired, shall be remitted by the county auditor for the balance of the
year from date of acquisition of title or date of possession, whichever is
earlier. This section shall not be construed to authorize the exemption of such
property from taxation or the remission of taxes, interest, and penalties
thereon until all private use has terminated.

(A)
No
application for real property tax exemption and tax remission shall be filed
with, or considered by, the tax commissioner or county
auditor in which tax remission is requested for more than three tax
years, and the commissioner or auditor shall not
remit more than three years' taxes, penalties, and interest.

(B)
All
taxes, penalties, and interest, that have been delinquent for more than three
years, appearing on the general tax list and duplicate of real property which
have been levied and assessed against parcels of real property owned by the
state, any political subdivision, or any other entity whose ownership of real
property would constitute public ownership, shall be collected by the county
auditor of the county where the real property is located.
The
auditor shall deduct from each distribution made by the auditor the amount necessary to pay the tax delinquency
from any revenues or funds to the credit of the state, any political
subdivision, or any other entity whose ownership of real property would
constitute public ownership thereof, passing under the auditor's control, or
which come into the auditor's possession, and such deductions shall be made on
a continuing basis until all delinquent taxes, penalties, and interest noted in
this section have been paid.

(C)
As
used in division (B) of this section, "political subdivision" includes
townships, municipalities, counties, school districts, boards of education, all
state and municipal universities, park boards, and any other entity whose
ownership of real property would constitute public ownership.

(A)
Whenever the county auditor reenters an item of property to the tax list as
provided in section
5713.08 of the Revised Code and
there has been no conveyance of the property between separate entities, the
auditor shall send notice by certified mail to the owner of the property that
it is now subject to property taxation as a result of such action. The auditor
shall send the notice at the same time the auditor certifies the real property
tax duplicate to the county treasurer. The notice shall describe the property
and indicate that the owner may reapply for tax exemption by filing an
application for exemption as provided in section
5715.27 of the Revised Code, and
that failure to file such an application within the proper time period will
result in the owner having to pay the taxes even if the property continued to
be used for an exempt purpose.

(B)
If
the auditor failed to send the notice required by this section, and if the
owner of the property subsequently files an application for tax exemption for
the property for the current tax year, the tax commissioner
or county auditor may grant exemption to the
property, and the commissioner or auditor shall
remit all taxes and penalties for each prior year since the property was
reentered on the tax list, notwithstanding
division (A) of section
5713.081 of the Revised
Code.

The board of county commissioners may designate the county
engineer to provide for making, correcting, and keeping up to date a complete
set of tax maps of the county, and shall employ the necessary number of
assistants. Such maps shall show all original lots and parcels of land, and all
divisions, subdivisions, and allotments thereof, with the name of the owner of
each original lot or parcel and of each division, subdivision, or lot, all new
divisions, subdivisions, or allotments made in the county, all transfers of
property, showing the lot or parcel of land transferred, the name of the
grantee, and the date of the transfer so that such maps shall furnish the
county auditor, for entering on the tax duplicate, a correct and proper
description of each lot or parcel of land offered for transfer. Such maps shall
be for the use of the county board of revision and the auditor, and shall be
kept in the office of the auditor.

The county auditor shall ascertain from the owner or his agent
the amount of the mortgage indebtedness upon each tract and lot in any
district. The blanks necessary for the purpose of this section and sections
5713.02 and
5713.03 of the Revised Code shall
be furnished by the auditor and paid for by the board of county commissioners
out of the county treasury.

When an original survey, section, tract, or lot has become
divided into such small parcels or fractions so that the description of the
several parts thereof is indefinite and doubtful, the county auditor when
appraising any such survey, section, tract, or lot, or part thereof, shall
cause the said section, or such parts thereof as are necessary, to be
accurately platted and laid out into such subdivisions as the different titles
to the land therein require, and number the said fractions or subdivisions as
fractions or subdivisions of said section, tract, or lot, or part thereof, or
the part that is subdivided, and deliver the plat so numbered to the county
recorder, who shall accurately record it. After such record has been made, the
numbers given to said subdivisions or fractions shall be a sufficient
description of land so platted, numbered, and recorded for all purposes of
taxation and conveyancing.

When the assessor has neglected to plat and number the
divisions, mentioned in section
5713.13 of the Revised Code or the
survey, section, tract, lot, or part thereof, is subdivided after the
assessment and appraisal thereof, and the county auditor believes it should be
platted and numbered for the purpose of a pertinent description thereof upon
his duplicate, the auditor may require the owner or occupier of such section,
tract, lot, or part thereof, to produce to him at his office the title papers
and surveys of the several subdivisions thereof, as well as of the survey,
section, tract, lot, or part thereof, subdivided, on a day certain, not longer
than thirty nor less than ten days from the date of such notice.

If the owner or occupier of a subdivided survey, section,
tract, lot, or part thereof fails to appear when required, and to produce the
title papers, or produces them in such manner that the county auditor cannot
plat and number said subdivisions without a survey, the auditor may require
such owner or occupier to cause such subdivisions to be surveyed, platted, and
numbered within twenty days, and to deliver said survey and plat to the county
recorder for record. If such survey and plat is not made and delivered to the
recorder within the time required, or the owner or occupier has not appeared
when required, the auditor may cause the subdivision of such survey, section,
tract, lot, or part thereof, to be surveyed, platted, and numbered by the
county engineer and recorded by the recorder. The expense of the survey and
record made by the order of the auditor shall be reported to him by the
engineer and recorder, and the auditor shall add the expense to the tax on such
subdivisions in proportion to the quantity of land in each. The expenses shall
be collected as are other taxes against the land, and when collected paid over
to the parties entitled thereto on the warrant of the auditor.

When the title papers are produced to the county auditor, he
may plat, allot, and number said subdivisions. The plat made by the auditor
shall be recorded upon the records of deeds of the county. After it has been
platted and numbered by the auditor, or by the county engineer, it shall be
sufficient for all purposes of taxation to enter such subdivisions upon the
duplicate by their numbers, as provided by law for separate parcels of land,
and such entry shall be a sufficient description of such subdivisions.

To enable the county auditor to determine the value and
location of buildings and other improvements, any person, other than a railroad
company or a public utility whose real property is valued for taxation by the
tax commissioner, that constructs any building or other improvement costing
more than two thousand dollars upon any lot or land within a township or
municipal corporation not having a system of building registration and
inspection shall notify the county auditor of the county within which such land
or lot is located that the building or improvement has been completed or is in
process of construction. The notice shall be in writing, shall contain an
estimate of the cost of the building or improvement, shall describe the lot or
land and its ownership in a manner reasonably calculated to allow the county
auditor to identify the lot or tract of land on the tax list, and shall be
served upon the county auditor not later than sixty days after construction of
the building or improvement has commenced.

Upon the discovery of a building or improvement that has been
constructed but of which the county auditor has not been notified as required
by this section, the county auditor shall appraise it and place it upon the tax
list and duplicate at its taxable value, together with a penalty equal to fifty
per cent of the amount of taxes that would have been charged against the
building or improvement from the date of construction to the date of discovery
had the county auditor been notified of its construction as required by this
section.

The county auditor, or his deputy, within reasonable hours, may
enter and fully examine all buildings and improvements that are either liable
to or exempt from taxation by Title LVII [57] of the Revised Code.

When any person lays out a municipal corporation, any addition
thereto, or any subdivision of any lot or tract of land before the plat thereof
is recorded, he shall present it to the county auditor, who shall assess and
return the taxable valuation of each lot or parcel of land described in such
plat in the same manner as other such lots or parcels are valued. Thereupon
such lots or parcels shall be entered on the tax list in lieu of the land
included therein.

A county auditor shall correct any clerical errors, as defined
in section 319.35 of the Revised Code, that
the auditor discovers concerning the name of the owner, valuation, description,
or quantity of any tract or lot contained in the list of real property in the
county.

(A)
If the county auditor discovers that any
building, structure, or tract of land or any lot or part of either, has been
omitted from the list of real property, the auditor shall add it to the list,
with the name of the owner, and ascertain the taxable value thereof and place
it opposite such property. The county auditor shall compute the sum of the
simple taxes for the preceding years in which the property was omitted from the
list of real property, not exceeding five years, unless in the meantime the
property has changed ownership, in which case only the taxes chargeable since
the last change of ownership shall be computed. No penalty or interest shall be
added to the amount of taxes so computed.

The county auditor shall order the county treasurer to correct
the duplicate of real property accordingly, and shall certify to the county
treasurer the sum of taxes determined by the county auditor under this section
to be due on the omitted property. The county treasurer thereupon shall notify
the owner by certified mail, return receipt requested, of the sum of taxes due,
and inform the owner that the owner may enter into an omitted tax contract with
the county treasurer to pay the taxes in installments, or that the owner, if
the owner desires, may pay the amount of such taxes into the county treasury.

(B)
An omitted tax
contract entered into under this section for the payment of taxes in
installments shall require that the installments be payable at the times and in
the amounts specified by the county treasurer in the contract. The owner may
request, and the treasurer shall allow, an omitted tax contract providing for
payment in installments over no fewer than two years; however, the treasurer
shall not permit a contract to provide for payment in installments over more
than five years. Each installment payment shall be apportioned among the
several funds for which the taxes on the omitted property would have been
assessed had the property not been omitted, and shall be applied to the items
of taxes charged in the order in which they became due. If an installment
payment is not received by the county treasurer when due, or any payment of
current taxes is not made when due, the contract becomes void, and the county
treasurer shall order payment of the entire outstanding balance of taxes
determined to be due under this section in one lump-sum payment.

The county auditor, if he ascertains that a mistake was made in
the valuation of an improvement or betterment of real property or that its
valuation was omitted, shall return the correct taxable value, after giving
notice to the owner or agent thereof of his intention to do so.

Additions made by the auditor pursuant to this section shall be
listed upon the grand duplicate of the county and placed in the hands of the
county treasurer for collection.

As used in sections 5713.22 to
5713.26 of the Revised Code,
"forest land" consists of any land bearing a stand of trees which the chief of
the division of forestry determines is suitable for classification under such
sections.

Forest land which the owner thereof declares is devoted
exclusively to forestry or timber growing under the rules prescribed under the
authority of section
5713.24 of the Revised Code, shall
be taxed annually at fifty per cent of the local tax rate upon its value as
determined under sections
5701.02 and
5713.04 of the Revised Code.

The method of determining forest lands or land bearing forest
growth which is subject to this section, and the manner in which an owner of
forest lands may declare that such lands are devoted to timber growing shall be
prescribed under such rules, but in no case shall areas devoted to forestry be
considered subject to this section until the fee established in accordance with
section 5713.24 of the Revised Code is
paid and such declarations of the owners have been approved and certified by
the chief of the division of forestry, and copies of the declarations have been
filed by the chief with the county auditor of the county in which such lands
are located.

All rules, forms, and tax blanks that are used in the
administration of sections
5713.22 to
5713.26 of the Revised Code shall
be prepared by the chief of the division of forestry and become effective when
approved by the tax commissioner. The chief also shall determine the amount of
a fee, payable to the division of forestry, that shall be submitted with each
application seeking a determination of forest lands or land bearing forest
growth as provided in section
5713.23 of the Revised Code. The
chief shall establish the fee by rule in accordance with Chapter 119. of the
Revised Code and each such fee received by him shall be paid into the state
treasury to the credit of the state forest fund created by section
1503.05 of the Revised Code.

Forest lands which have been listed for taxation in accordance
with section
5713.23 of the Revised Code may be
withdrawn from such class upon certification to the chief of the division of
forestry of such intention by the owner thereof. The chief shall send a copy of
said certification to the county auditor of the county in which such lands are
located, who shall thereupon tax such land at the full rate thereafter.

Any owner of forest land taxed in accordance with section
5713.23 of the Revised Code who in
the opinion of the chief of the division of forestry has not exercised
reasonable care in the protection and maintenance of the forest or who has
violated the rules of the chief as to the care and management of such lands
shall receive notice in writing of such violation from the chief. The owner
shall be granted, upon his written application for the same, six months in
which to correct said violations, and failure to correct the violations within
this period voids his declaration filed with the chief in accordance with such
section, and the county auditor shall be notified to tax those lands at the
full rate thereafter.

Owners of forest land taxed in accordance with such section
shall post in prominent locations on the borders of each parcel of said forest
and maintain in legible condition at least two metal signs similar to those
obtainable from the chief stating the rules applying to said forest.

(1)
Tracts, lots, or parcels of land totaling not less than ten acres
to
which, during the three calendar years prior to the year in which
application is filed under section
5713.31 of the Revised Code, and
through the last day of May of such year, one or more
of the following apply:

(a)
The tracts,
lots, or parcels of land were devoted exclusively to commercial animal or
poultry husbandry, aquaculture, algaculture meaning the
farming of algae, apiculture, the production for a commercial purpose of
timber, field crops, tobacco, fruits, vegetables, nursery stock, ornamental
trees, sod, or flowers, or the growth of timber for a noncommercial purpose, if
the land on which the timber is grown is contiguous to or part of a parcel of
land under common ownership that is otherwise devoted exclusively to
agricultural use .

(b)
The tracts,
lots, or parcels of land were devoted exclusively to biodiesel production,
biomass energy production, electric or heat energy production, or biologically
derived methane gas production if the land on which the production facility is
located is contiguous to or part of a parcel of land under common ownership
that is otherwise devoted exclusively to agricultural use, provided that at
least fifty per cent of the feedstock used in the production was derived from
parcels of land under common ownership or leasehold.

(c)
The tracts,
lots, or parcels of land were devoted to and qualified for payments or
other compensation under a land retirement or conservation program under an
agreement with an agency of the federal government .

(2)
Tracts, lots,
or parcels of land totaling less than ten acres that, during the three calendar
years prior to the year in which application is filed under section
5713.31 of the Revised Code and
through the last day of May of such year, were devoted exclusively to
commercial animal or poultry husbandry, aquaculture, algaculture meaning the farming of algae, apiculture,
the production for a commercial purpose of field crops, tobacco, fruits,
vegetables, timber, nursery stock, ornamental trees, sod, or flowers where such
activities produced an average yearly gross income of at least twenty-five
hundred dollars during such three-year period or where there is evidence of an
anticipated gross income of such amount from such activities during the tax
year in which application is made, or were devoted to and qualified for
payments or other compensation under a land retirement or conservation program
under an agreement with an agency of the federal government;

(3)
A
tract, lot, or parcel of land taxed under sections
5713.22 to
5713.26 of the Revised Code is not
land devoted exclusively to agricultural use;

(4)
Tracts, lots, or parcels of land, or portions thereof that, during the previous
three consecutive calendar years have been designated as land devoted
exclusively to agricultural use, but such land has been lying idle or fallow
for up to one year and no action has occurred to such land that is either
inconsistent with the return of it to agricultural production or converts the
land devoted exclusively to agricultural use as defined in this section. Such
land shall remain designated as land devoted exclusively to agricultural use
provided that beyond one year, but less than three years, the landowner proves
good cause as determined by the board of revision.

"Land devoted exclusively
to agricultural use" includes tracts, lots, or parcels of land or portions
thereof that are used for conservation practices, provided that the tracts,
lots, or parcels of land or portions thereof comprise twenty-five per cent or
less of the total of the tracts, lots, or parcels of land that satisfy the
criteria established in division (A)(1), (2), or (4) of this section together
with the tracts, lots, or parcels of land or portions thereof that are used for
conservation practices.

(B)
"Conversion of land devoted exclusively to agricultural use" means any of the
following:

(1)
The failure
of the owner of land devoted exclusively to agricultural use during the next
preceding calendar year to file a renewal application under section
5713.31 of the Revised Code
without good cause as determined by the board of revision;

(2)
The
failure of the new owner of such land to file an initial application under that
section without good cause as determined by the board of revision;

(3)
The
failure of such land or portion thereof to qualify as land devoted exclusively
to agricultural use for the current calendar year as requested by an
application filed under such section;

(4)
The
failure of the owner of the land described in division (A)(4) of this section
to act on such land in a manner that is consistent with the return of the land
to agricultural production after three years.

The construction or
installation of an energy facility, as defined in section
5727.01 of the Revised Code, on a
portion of a tract, lot, or parcel of land devoted exclusively to agricultural
use shall not cause the remaining portion of the tract, lot, or parcel to be
regarded as a conversion of land devoted exclusively to agricultural use if the
remaining portion of the tract, lot, or parcel continues to be devoted
exclusively to agricultural use.

(C)
"Tax
savings" means the difference between the dollar amount of real property taxes
levied in any year on land valued and assessed in accordance with its current
agricultural use value and the dollar amount of real property taxes that would
have been levied upon such land if it had been valued and assessed for such
year in accordance with Section 2 of Article XII, Ohio Constitution.

(D)
"Owner" includes, but is not limited to, any person owning a fee simple, fee
tail, or life estate or a buyer on a land installment contract.

(E)
"Conservation practices" are practices used to abate soil erosion as required
in the management of the farming operation, and include, but are not limited
to, the installation, construction, development, planting, or use of grass
waterways, terraces, diversions, filter strips, field borders, windbreaks,
riparian buffers, wetlands, ponds, and cover crops for that purpose.

(F)
"Wetlands" has the same meaning as in section
6111.02 of the Revised
Code.

(G)
"Biodiesel"
means a mono-alkyl ester combustible liquid fuel that is derived from vegetable
oils or animal fats or any combination of those reagents and that meets the
American society for testing and materials specification D6751-03a for
biodiesel fuel (B100) blend stock distillate fuels.

(I)
"Biomass
energy" means energy that is produced from organic material derived from plants
or animals and available on a renewable basis, including, but not limited to,
agricultural crops, tree crops, crop by-products, and residues.

At any time after the first Monday in January and prior to the
first Monday in March of any year, an owner of agricultural land may file an
application with the county auditor of the county in which such land is
located, requesting the auditor to value the land for real property tax
purposes at the current value such land has for agricultural use, in accordance
with rules adopted by the commissioner for the valuation of such land. An
owner's first application with respect to his land shall be in the form of an
initial application. Each application filed in ensuing consecutive years after
the initial application by that owner shall be in the form of a renewal
application. The commissioner shall prescribe the form of the initial and the
renewal application, but the renewal application shall require no more
information than is necessary to establish the applicant's continued
eligibility to have his land valued for agricultural use, for all lots,
parcels, or tracts of land, or portions thereof, within a county, that have
been valued at the current value of such land for agricultural use in the
preceding tax year.

On or before the second Tuesday after the first Monday in
March, the auditor shall determine whether the current owner of any lot,
parcel, or tract of land or portion thereof contained in the preceding tax
year's agricultural land tax list failed to file an initial or renewal
application, as appropriate, for the current tax year with respect to such lot,
parcel, or tract or portion thereof. He shall forthwith notify, by certified
mail, each owner who failed to file an application that unless application is
filed with the auditor prior to the first Monday of April of the current year,
the land will be valued for real property tax purposes in the current tax year
at its true value in money and that the recoupment required by sections
5713.34 and
5713.35 of the Revised Code will
be placed on the current year's tax list and duplicate for collection.

Each initial application shall be accompanied by a fee of
twenty-five dollars. Application fees shall be paid into the county treasury to
the credit of the real estate assessment fund created under section
325.31 of the Revised Code.

Upon receipt of an application and payment of the required fee
the auditor shall determine whether the information contained therein is
correct and the application complete.

If the auditor determines the information is incorrect or the
application is incomplete, he shall return the application to the applicant by
certified mail with an enumeration of the items which are incorrect or
incomplete. An applicant may file an amended application, without charge,
within fifteen days of the receipt of the returned application.

If the auditor determines the application or amended
application is complete and the information therein is correct, he shall, prior
to the first Monday in June, view or cause to be viewed the land described in
the application and determine whether the land is land devoted exclusively to
agricultural use.

If the auditor determines, which determination shall be made as
of the first Monday of June, annually, that the land is land devoted
exclusively to agricultural use he shall appraise it for real property tax
purposes in accordance with rules adopted by the commissioner for the valuation
of land devoted exclusively to agricultural use and such appraised value shall
be the value used by the auditor in determining the taxable value of such land
for the current tax year under section
5713.03 of the Revised Code and as
shown on the general tax list compiled under section
319.28 of the Revised Code.

The auditor shall enter on the real property record required
under section
5713.03 of the Revised Code for
the tract, lot, or parcel of land so appraised, in addition to the other
information required to be recorded thereon, its value as land devoted
exclusively to agricultural use.

Prior to the first Monday in August the county auditor shall
notify, by certified mail, each person who filed an application or an amended
application under section
5713.31 of the Revised Code and
whose land the auditor determines is not land devoted exclusively to
agricultural use, of the reason for such determination. A complaint against
such determination may be made in the manner prescribed in section
5715.19 of the Revised Code.

The county auditor shall make and maintain an "agricultural
land tax list," on forms prescribed by the tax commissioner, listing each
tract, lot or parcel of land which has been valued for tax purposes as land
devoted exclusively to agricultural use under section
5713.31 of the Revised Code,
showing:

(C)
The current agricultural use
value and taxable value of the land as land devoted exclusively to agricultural
use, as provided by section
5713.31 of the Revised Code;

(D)
The true value, and taxable
value, of the land as determined in accordance with Section 2, Article XII, of
the Ohio Constitution;

(E)
The
dollar amount of real property taxes levied against such land under section
319.30 of the Revised Code for the
current tax year;

(F)
The dollar
amount of real property taxes which would have been levied against such land
for the current tax year under section
319.30 of the Revised Code if it
had been valued for tax purposes in accordance with Section 2, Article XII, of
the Ohio Constitution;

(G)
The
dollar difference between the amounts shown in divisions (E) and (F) of this
section.

Annually, upon determining the sums to be levied upon each
tract and lot of real property under section
319.30 of the Revised Code, the
county auditor shall enter upon the "agricultural land tax list" for each
tract, lot or parcel of land valued under section
5713.31 of the Revised Code for
the current tax year the appropriate figures for the current tax year, as
required by this section.

(1)
Upon the conversion of all or any portion
of a tract, lot, or parcel of land devoted exclusively to agricultural use a
portion of the tax savings upon such converted land shall be recouped as
provided for by Section 36, Article II, Ohio Constitution by levying a charge
on such land in an amount equal to the amount of the tax savings on the
converted land during the three tax years immediately preceding the year in
which the conversion occurs. The charge shall constitute a lien of the state
upon such converted land as of the first day of January of the tax year in
which the charge is levied and shall continue until discharged as provided by
law.

(2)
Upon the
conversion of an adequately described portion of a tract, lot, or parcel of
land, the county auditor shall divide any numbered permanent parcel into
economic units and value each unit individually for the purpose of levying the
charge under division (A)(1) of this section against only the converted
portion.

(3)
A charge
shall not be levied under this section for the conversion of a portion of a
tract, lot, or parcel of land devoted exclusively to agricultural use if the
conversion is incident to the construction or installation of an energy
facility, as defined in section
5727.01 of the Revised Code, and
if the remaining portion of the tract, lot, or parcel continues to be devoted
exclusively to agricultural use.

(B)
Except as otherwise provided in division (C) or (D) of this section, a public
entity that acquires by any means and converts land devoted exclusively to
agricultural use and a private entity granted the power of eminent domain that
acquires by any means and converts land devoted exclusively to agricultural use
shall pay the charge levied by division (A) of this section and shall not,
directly or indirectly, transfer the charge to the person from whom the land is
acquired. A person injured by a violation of this division may recover, in a
civil action, any damages resulting from the violation.

(C)
The
charge levied by division (A)(1) of this section does not apply to the
conversion of land acquired by a public entity by means other than eminent
domain and thereafter used exclusively for a public purpose that leaves the
land principally undeveloped when either of the following conditions applies:

(1)
In
the case of land so acquired and converted by a park district created under
Chapter 1545. of the Revised Code, the land is located within the boundaries of
the park district.

(2)
In the case
of land so acquired and converted by a public entity other than a park district
created under Chapter 1545. of the Revised Code, the land is located within the
boundaries of any city, local, exempted village, or joint vocational school
district that is wholly or partially located within the boundaries of the
public entity that so acquired and converted the land.

If all or any portion of a
tract, lot, or parcel of such land is later developed or otherwise converted to
a purpose other than one of the purposes enumerated under division (E)(1) of
this section, the charge levied by division (A)(1) of this section shall be
levied against such developed or converted land as otherwise required by that
division.

The county auditor of the
county in which the land is located shall determine annually whether all or any
portion of a tract, lot, or parcel of land formerly converted to a purpose
enumerated under division (E)(1) of this section has been developed in such a
way or converted to such a purpose as to require the charge levied by division
(A)(1) of this section to be levied against the land so developed or converted.

(D)
Division (B)
of this section does not apply to a public entity that acquires by means other
than eminent domain and converts land devoted exclusively to agricultural use
to use for public, active or passive, outdoor education, recreation, or similar
open space uses when either of the following conditions applies:

(1)
In
the case of land so acquired and converted by a park district created under
Chapter 1545. of the Revised Code, the land is located outside the boundaries
of the park district.

(2)
In the case
of land so acquired and converted by a public entity other than a park district
created under Chapter 1545. of the Revised Code, the land is located outside
the boundaries of any city, local, exempted village, or joint vocational school
district that is wholly or partially located within the boundaries of the
public entity that so acquired and converted the land.

(1)
"Principally undeveloped" means a parcel of real property that is used for
public, active or passive, outdoor education, recreation, or similar open space
uses and contains only the structures, roadways, and other facilities that are
necessary for such uses.

(2)
"Public entity" means any political subdivision of this state or any agency or
instrumentality of a political subdivision.

On or before the second Monday in September the county auditor
shall examine the agricultural land tax list maintained under section
5713.33 of the Revised Code and
determine if there has been a conversion of land devoted exclusively to
agricultural use of any tract, lot, or parcel of land on such list.

Upon determining there has been a conversion of land devoted
exclusively to agricultural use the auditor shall determine the dollar amount
of the charge levied against such tract, lot or parcel of land under section
5713.34 of the Revised Code and
shall place such amount as a separate item on the tax list for the current tax
year to be collected by the county treasurer in the same manner and at the same
time as real property taxes levied against such land for the current calendar
year are collected. Upon the collection of any charge made under this section
and any penalties and interest arising thereon, the auditor, after deducting
all fees allowed on the collection of moneys on the tax list and duplicate,
shall distribute the full amount thereof among the taxing districts in which
the lands against which such amounts have been charged are located in
proportion to the per cent of the total real property taxes levied upon such
lands in the preceding tax year by each such subdivision. Money distributed to
a subdivision under this section shall be allocated among and paid into its
various funds in the same proportion that the real property taxes levied during
the preceding tax year that are required to be paid into each fund bear to the
total real property taxes levied during such year.

If the county auditor has determined under section
5713.35 of the Revised Code that a
conversion of land has occurred with respect to any tract, lot, or parcel on
the agricultural land tax list because of a failure to file an initial or
renewal application, and if the auditor, upon application of the owner and
payment by the owner of a twenty-five dollar fee, finds that the land would be
land devoted exclusively to agricultural use for the current year if the board
of revision finds the failure arose for good cause, the owner may file a
complaint against that determination with the board as provided in section
5715.19 of the Revised Code on the
grounds that the tract, lot, or parcel is land devoted exclusively to
agricultural use because there was good cause for the owner's failure to file
an initial or renewal application. If the board finds that there was such good
cause, the application under this section shall be considered an application
that was properly filed under section
5713.31 of the Revised Code.

On or before the fifteenth of January of each year, the county
auditor shall mail to each current owner of land that was valued as land
devoted exclusively to agricultural use during the next preceding calendar
year, an application for the valuation of such land as land devoted exclusively
to an agricultural use for the current calendar year.

Notwithstanding section
5713.31 of the Revised Code, in
any year in which the county auditor has not advertised the completion of his
reappraisal or equalization or notified the owner of agricultural land of a
change in the valuation of such land prior to the date on which the owner may
file an application requesting the auditor to value the land for real property
tax purposes at the current value such land has for agricultural use, and there
is an increase in such valuation in that year, the owner may file such
application for that tax year at any time prior to the first Monday in March of
the following calendar year. When filed, such application shall be considered a
properly filed application for such valuation on the basis of agricultural use
and, if the auditor determines such land otherwise qualified for such
valuation, the auditor shall determine the value such land has for agricultural
use. If the agricultural use valuation is less than the valuation used by the
auditor to determine the taxable value of such land for the tax year for which
the application is filed, he shall proceed as if the valuation had been reduced
by the board of revision pursuant to section
5715.19 of the Revised Code.

Any real property taxes paid by the owner based on the higher
valuation, in excess of the property taxes that would have been due and payable
had the land been valued on the basis of its agricultural use, shall be treated
as an overpayment of real property taxes in the manner prescribed by section
5715.22 of the Revised Code.